SHS Web Conf.
Volume 34, 2017The 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference)
|Number of page(s)||9|
|Section||Accounting Information Systems|
|Published online||14 February 2017|
Socio-technical analysis of Indonesian government e-procurement system implementation: barriers to enhance information transparency and accountability
Accounting Department, Faculty of Economics and Business, Universitas Gadjah Mada, Indonesia
E-governance has become increasingly important to deliver better public services, and increase public trust. With a specific focus on e-procurement and the issues of transparency and accountability this research investigates the role and barriers of information technology in enhancing information transparency and accountability to the public, using the actor-network theory and notion of delegation approach. This research concludes that information technology was delegated to automate the procurement process to increase transparency, accountability and prevent fraud. However, barriers of e-literacy, lack of leadership, reluctance of implementation, and lack of infrastructure created obstacles to attain the goals. This infers that social and technical aspects are interrelated and empower each other to support the technology in enhancing information transparency and accountability. Enhanced collaborative approach between the developers and users in the application development and implementation should be taken on board to enhance e-procurement system implementation quality.
Key words: e-procurement / transparency / accountability / actor-network theory / delegation / role / barriers
© The Authors, published by EDP Sciences, 2017
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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